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Muchtar, Masruri
Politeknik Keuangan Negara STAN
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Journal : educoretax

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Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Bumi Dan Bangunan Sektor Perkebunan, Perhutanan, Dan Pertambangan Zain Yudha Prawira; Masruri Muchtar; Pardomuan Robinson Sihombing
Educoretax Vol 3 No 2 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i2.415

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi penerimaan Pajak Bumi dan Bangunan sektor perkebunan, perhutanan dan pertambangan (PBB P3) di Jawa Tengah. Penelitian ini menggunakan data panel pada 20 kabupaten di Jawa Tengah periode 2019 sampai 2021. Variabel dependen dalam penelitian ini adalah penerimaan Pajak Bumi dan Bangunan sektor P3 (PBB P3), sementara investasi, luas hutan dan luas kebun menjadi variabel independen. Hasilnya menunjukan penerimaan PBB P3 di Jawa Tengah berfluktuasi setiap tahun. Diperoleh bahwa investasi, luas hutan dan luas kebun secara simultan berpengaruh signifikan terhadap PBB P3. Pengaruh luas hutan terhadap PBB P3 berpengaruh positif yang berarti bahwa apabila luas hutan mengalami kenaikan maka PBB P3 juga akan mengalami kenaikan. Sementara itu, investasi dan luas kebun tidak berpengaruh signifikan terhadap PBB P3 di Jawa Tengah. Implikasi dari penelitian ini yaitu bisa menjadi referensi bagi pemerintah dalam mengambil keputusan terkait kebijakan Pajak Bumi dan Bangunan sektor perkebunan, perhutanan dan pertambangan.
Financial And Non-Financial Charateristics And Their Iinfluence On Transfer Pricing Gumilang, Gabiela; Muchtar, Masruri; Sihombing, Pardomuan Robinson
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.704

Abstract

It is a common thing that companies try to find ways to reduce the tax burden that must be paid in order to increase company profits. One way that is most often done is by implementing transfer pricing practices. This research aims to analyze the influence of leverage, tunnel incentives, and good corporate governance in influencing company activities in carrying out transfer pricing. The research method used in this research is the panel data regression method (rando-effect model). The data used in this writing is secondary data from manufacturing company financial reports available on the Indonesia Stock Exchange website for the period 2020 - 2022. In this research it was found that leverage has a significant influence on the company's transfer pricing indications. Meanwhile, foreign share ownership and the number of independent commissioners do not have a significant effect on transfer pricing indications. It is hoped that the results of this research will draw attention to the fact that transfer pricing indications can cause losses for the state. Reducing the amount of tax paid by companies can be done through good financial management, not through tax avoidance.
Excise Tax, Education, And Income Factors: Impact On Cigarette Consumption Wisanggeni, Zufar Lutfi; Muchtar, Masruri; Sihombing, Pardomoan Robinson
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.708

Abstract

Tobacco consumption remains high despite its numerous negative impacts. In this study, the author aims to identify the variables influencing cigarette consumption This study aims to identify the variables influencing cigarette consumption. The independent variables include excise tax rates, gross tertiary education enrollment, and per capita income. This research employs a quantitative method utilizing panel data regression in all provinces of Indonesia for 2018-2022. The results indicate that both excise tax rates and per capita income postively impact cigarette consumption. Gross tertiary education enrollment, on the other hand, are the sole variable exhibiting a negative influence on cigarette consumption. This study contributes to existing research literature and offers potential avenues for further investigation.
Co-Authors Ahmad Rodoni Akhmad Solikin Al Aqilah, Muhamad Refkhi Amin Prawiro Madhani Arhaninka, Dewi Arif Nugrahanto Avior Ocean Noya Bambang Sutrisno Basmallah, Fikri Dias Desak Ari Gita Wahyuni Destiny Wulandari Devitama Patria Nagara Dhinnessa Prabowo Euis Amalia Fadlol Muhammad Fajar Faid Pawiro Hamid Faiza Aina Nurrizqi Gultom, Yulifar Amin Gumilang, Gabiela Guntara, Ronald Hafid Asy’ari Hendiva Tri Nugraha Herman, Nur Ashilah Raihanah Hertanto, Rus Jaharuddin, Jaharuddin Kuat Sidik Wahyono Liyana, Nur Farida Maharani, Arya Putri Maulidiyah, Syafrina Mega Fatimah Rosana Mohamad Nor Rizal Muhamad Nadratuzzaman Hosen Muhammad Hafiz Fadhilah Muhammad Heru Akhmadi Muhammad Ramadhan Zulfi Padhilah Dikri Pardomuan Pardomuan Pardomuan Robinson Sihombing Pascal, Emilio Pradita Galih Sekar Palupi Puspita, Desy Putri, Ayudya Purwani Rama Bhaskara Praja Ramadhanti, Ajeng Taufina Risqi Nurika Fatha Hidayati Sagala, Eliza Clara Yeremia Setiawan, Prayoga Sihombing, Pardomoan Robinson Simanjuntak, Johana Veronika Sinarta Putra P. Surbakti Sitorus, Yosef Felix Stephanus, Matthew Sukarsa, Galuh Prabaningrum Ayu Ulfa Anggraini Utama, Prasetya Wiradinata Lambok Silaban Wisanggeni, Zufar Lutfi yadhy cahyady Yuninda Anggraini Putri Zain Yudha Prawira